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Passes our checks

Yiu Foundation for the Arts Inc

EIN 82-0844080 · Baltimore, MD

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood70 out of 100GovernanceWeak18 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Mission is mainly for charitable purposes, specifically to participate and support charitable works in the US and developing countries such as Peru, Kyrgyzstan and Ethiopia. Our mission trips gradually expanded to overseas such as Brazil, South Africa and Asia.Main focus includes:1. To provide below cost/free medical services through medical mission trips.2. To offer below cost/free performing arts and educational classes, activities, and scholarships to underserved communities.3. To organize mission trips to the countries named above, to help underserved communities.4. To participate in Christian conferences, meetings, educational and training courses nationally and globally.

Income
$37,540
Spending
$54,670
Spent on programs
100%
Reserves
110.2 months of spending
Largest source of income
investment income, 100%
Employees
0
Highest pay
$2,800, vice president

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 70 out of 100. Higher than 43% of charities in its peer group (arts and culture, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover 110.2 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 46% of income.

  • Income trend

    0 of 15

    Income fell 61% on the year before.

  • Spending floor

    15 of 15

    100% of spending went to programs.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 18 out of 100. Higher than 2% of charities in its peer group (arts and culture, under $250k).

  • Independent board

    5 of 25

    0 of 6 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    0 of 5

    Reports that it does not keep minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $54,670 spent. Recruited groups of doctors, nurses, and volunteers to hold medical clinic for the underserved in Peru. Provided support to orphanages as well as organized children's program and youth program at local church and venues.Sponsored performing arts students who lack funding for training and education in the form of scholarships.Supported Homeless Ministry in NYC financially and provided necessities to recipients.Participated in Peru mission trip in September, 2022. Dr. Yiu helped screened patients for future eye surgeries in the Cajamarca Regional Hospital. Group also visited Cajamarca churches and an orphanage to provide programs and events to men, women and children during the mission trip.Attended Christian conferences in Virginia and National Harbor, Minneapolis and Florida in 2023.Visited ministry "Runner's Foot" with local Pastor and spoke at a church in Hong Kong in Jan 2024.Peru Mission trip in Lima and Cajamarca for medical mission in March, 2024.Asia mission trip with Global Contend in Taiwan, Korea and Hong Kong in June and July in 2024.2 mission trips along with Global Awakening in Brazil and South Africa in Sep and Oct of 2024In April 2025, an overseas mission trip was taken place at the Philippines.In June 2025, attended Global Marketplace intensive in Pennsylvania.In September 2025, attended Global Marketplace Missionary in Africa.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on May 15, 2023 for not filing returns for three years, and reinstated on May 15, 2023.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Worth knowing.

    Recognized by the IRS in March 2026. It is too new to have a track record.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.